<!doctype html>
<html>
	<head>
		<meta charset="uft-8">
		<title></title>
		<style>
			#d1{
				width:300px;height:300px;
				background:#f00;
				overflow:hidden;
			}
			#d2{
				width:500px;height:280px;
				background:#00f;
			}
			#d3{
				width:300px;height:300px;
				background:#ff0;
				overflow:hidden;
			}
			#d4{
				width:100px;height:200px;
				background:#0ff;			
				margin-top:0px;
			}
		</style>
	</head>
	<body>
		<div id="d1">
			<div id="d2"></div>
		</div>
		<div id="d3">
			<div id="d4"></div>
		</div>
	</body>
</html>